{"data":{"id":"us-md/md.-code-tax-general-11-707","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–707","heading":"","body":"(a) The Comptroller may issue a special license to an applicant who:\n(1) is not required to be licensed as an out–of–state vendor or a retail vendor;\n(2) operates out of the State and sells tangible personal property, a digital code, a digital product, or a taxable service for use in the State; and\n(3) submits to the Comptroller an application on the form that the Comptroller requires.\n(b) While it is effective, a special license authorizes the licensee to collect the sales and use tax.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-707","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"75dd2d83a76c9c1ddb132651cb9766db6830520137ed096b09e14222f5ddb078","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-706","next":"us-md/md.-code-tax-general-11-708"},"notice":"GroundRules: Original legal text. Not legal advice."}